Global Tax Seminar Series – Functional Fallacy, a critique of the conduct-based approach to applying the ALP
13 May @ 6:00 pm - 7:30 pm
The mission of the Global Tax Seminar Series (GTSS) is to provide a regular and convivial forum for the presentation and discussion of new academic tax law, policy, and theory research by colleagues from all continents. The seminars are run in person and online as Zoom meetings, with 25—to 30-minute paper presentations followed by comments from a distinguished panel of discussants and then ample time for questions and discussion.
On Wednesday 13 May 2026, Richard Collier, Oxford & Ian Dykes (TBC), PWC UK, will present on the following topic: Functional Fallacy, a critique of the conduct-based approach to applying the ALP.
Speakers : Richard Collier, Oxford & Ian Dykes (TBC), PWC UK
Discussants:
- Eduardo Baistrocchi, LSE
- Malcom Gammie, KC
- Reuven Avi Yonah, Michigan University
- Sol Picciotto, Lancaster University
- Diane Ring, Boston College Law School (Via Zoom)
To join online, please register using the hyperlink below.
Register Here – Online Participation
To sign up for the mailing list, please
visit: https://www.lse.ac.uk/law/secure/taxation-signup.
For further information, please contact Eduardo Baistrocchi, Associate Professor of Law, at e.a.baistrocchi@lse.ac.uk.
This seminar is open to the public and will operate on a first-come, first-served basis.